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在新制度实施后,企业应不断深化改革,逐步健全和完善企业管理制度,以适应财会改革要求。笔者认为,目前主要要健全和完善企业管理制度。一、要建立、健全筹资决策制度。在原财会制度下,全民所有制企业资金来源:一是国家拨款,二是银行借款,再加少量的定额负债。筹资成本,国家拨款无偿使用;银行借款利率也不高。但是,实行拨改贷后,企业借款总额在逐年增高。流动资金的筹资费用对企业利润有影响而基建和专项借款的筹资费用均不影响利润。财会制度改革后,企业“开张本钱”的来
After the implementation of the new system, enterprises should continue to deepen reforms, and gradually improve and perfect the enterprise management system to meet the requirements of financial reform. The author believes that at present, it is mainly necessary to improve and perfect the enterprise management system. First, we must establish and improve the fund-raising decision-making system. Under the original accounting system, funding sources for state-owned enterprises: First, state funding, and second, bank loans, plus a small amount of fixed debt. The cost of financing, state funding for free use; bank borrowing rates are not high. However, the total amount of corporate borrowing has increased year by year after the implementation of the transfer of loans. The fundraising costs of working capital have an impact on the profits of the enterprise and the fundraising costs of infrastructure and special borrowings do not affect the profits. After the reform of the accounting system, the company “opened the capital”